German Bangla Ltd manufacturers one uniform product. activity levels in the assembly department are an average level of activity of 25,000 units production per-week period. The actual results for four weeks in October are: Budget 25,000 units: Direct labour $20000/ direct expenses $800/ direct $4200/ depreciation $10000/ semi-variable overhead $5000.(20000+800+4200+10000+5000=$40000) Actual 20000 units: direct labour $19,540/ direct expenses $1000/ direct material $3660/ depreciation $10000/ semi-variable overhead $4760. (19,540+1000+3660+10000+4760=$38,960) Assume that at a level of production of 15000 units, semi-variable overheads are forecast to be $4500 A. produce a budgetary control system showing the actual cost, fixed cost & variances produced